SPECIMEN OF INTIMATION LETTER BY THE NEW AUDITORS TO THE EXISTING AUDITORS FOR APPOINTMENT AND SEEKING THEIR NO OBJECTION LETTER

14th June, 2008

To,M/s Agarwal & Co.,Chartered AccountantsKanpur (UP)

Sub: Appointment as the auditors of M/s Cipla Limited

Dear Sir,

We would like to inform that we have received a letter from Cipla Limited informing that the company at their annual general meeting held on 9th June, 2008 has appointed our firm as the Statutory Auditors of the company.Being the retiring auditors, kindly give us your no objection letter to accept the assignment by us. In case if you have any observation or reservation, please inform us accordingly.